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SAM - Chapter 10400

10446      ACCOUNT NO. 3230 - LIABILITY FOR LOCAL SALES TAX COLLECTIONS
(Revised 5/87)
 
Normal Balance:  Credit
 
Purpose:  This account shows the liability to local governments for amounts collected under the Uniform Local Sales and Use Tax Law by the State Board of Equalization.
 
Subsidiaries:  Monthly Electronic Data Processing Listing
 
Normal Entries:
Entry No. Debits Entry No. Credits
No Standard Entries are shown since this account has limited use.

 

Updated : 7/9/2007